Nebraska Administrative Code
Topic - PUBLIC EMPLOYEES RETIREMENT SYSTEMS
Title 303 - PUBLIC EMPLOYEES RETIREMENT BOARD
Chapter 16 - MILITARY SERVICE CREDIT AND REEMPLOYMENT
Section 303-16-004 - Military Service Credit for the County Employees Retirement Act

Universal Citation: 303 NE Admin Rules and Regs ch 16 ยง 004

Current through March 20, 2024

004.01 Any county employee who, while an employee, entered into and served in the armed forces of the United States and who within ninety (90) days after honorable discharge or honorable separation from active duty again became a county employee shall be credited, for the purposes of Neb. Rev. Stat. § 23-2315, with all the time actually served in the armed forces as if such person had been a county employee throughout such service in the armed forces.

004.02 A county employee who is reemployed by a covered county employer on or after December 12, 1994, pursuant to 38 U.S.C. §§ 4301 et seq., may pay to the retirement system an amount equal to the sum of all deductions that would have been made from the employee's compensation during such period of qualified military service. Payment shall be made within the period required in subsection 004.04.

004.03 To the extent that payment is made by the member in subsection 004.02:

(a) the county employee shall be treated as not having incurred a break in service by reason of his or her period of military service;

(b) the period of military service shall be credited for the purposes of determining the nonforfeitability of the member's accrued benefits and the accrual of benefits under the plan; and,

(c) the county employer shall allocate the amount of employer contributions to the member's employer account in the same manner and to the same extent the allocation occurs for other employees during the period of service.

004.04 Once a request to receive military service credit is made in subsection 003.03, a member has up to three times (3x) the period of service - not to exceed five (5) years - to make up his or her missed employee contributions. The amount of makeup contributions is subject to the limits that would have applied during the qualified military service period. The employee may designate the specific year or years their contributions cover.

004.05 When a member has commenced the purchase of military service credit, the former county employer will be invoiced by the Agency for the matching employer contribution amount. If the member chooses to use the payroll deduction method then the former county employer may match the member contribution month by month. There will be no interest or late fees charged to the member or the former county employer for the purchase of military service credit.

004.06 For purposes of member and county employer contributions, the member's compensation during the period of qualified military service shall be the rate the member would have received but for the military service or, if not reasonably determinable, then the average rate the member received during the twelve (12) month period immediately preceding his or her qualified military service.

004.07 The county employer shall pick up the member contributions made through irrevocable payroll deduction authorizations, and the contributions so picked up shall be treated as employer contributions in the same manner as contributions picked up under Neb. Rev. Stat. § 23-2307.

Disclaimer: These regulations may not be the most recent version. Nebraska may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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